The correct answer is B. It offers great views of New York City.
Explanation
The Empire States is a skyscraper located in the city of New York built during 1930 and 1931, its height is around 450 meters. It was the tallest building in the world since its inauguration until 1972, where it was surpassed by the North Tower of the World Trade Center. The visits of almost 4 million tourists to the Empire State Building are due to its two viewpoints, the first on the 86th floor and the other on the 102nd floor, where people can have great views of New York. So, the correct answer is B. It offers great views of New York City.
Sedative is to anesthesiologist as capital is to a "D.corporation". This is primarily because sedatives are used by the former to achieve their goals and capital is used by the latter.